COSMO FIRST LIMITED,NEW DELHI vs. INCOME TAX OFFICER, NATIONAL FACELESS ASSESSMENT CENTRE, NEW DELHI
Income Tax Appellate Tribunal, DELHI BENCH ‘I’: NEW DELHI
Before: SHRI SUDHIR PAREEK & SHRI MANISH AGARWALCosmo First Limited, (“formerly known as Cosmo Films Limited”) 1st Floor, Uppal s Plaza, M-6, Jasola District Centre Delhi-110025. PAN-AAACC1152C
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PER MANISH AGARWAL, AM:
This appeal is filed by the assessee against the order of National
Faceless Appeal Centre, New Delhi dated 29.10.2024 for Assessment
Year 2021-22. 2. At the time of hearing, the Ld. Counsel for the assessee submits a letter dated 28.08.2025 and expresses the desire to Cosmo First Ltd. vs. DCIT withdraw this appeal. The relevant portion of the said letter are as under:
“In regard to the aforesaid appeal filed, it is respectfully submitted the Respondent was mentioned as ‘Income Tax Officer, National Faceless
Assessment Centre, New Delhi’ as against the Assessment Order passed by the Assessment Unit, Income Tax Department. However, the said appeal was found to be defective considering incorrect mention of the ‘Respondent’.
Acknowledging the aforementioned defect, the Appellant took immediate steps to rectify the same to ensure proper adjudication of the matter. While attempting to correct the defect through the ITAT e-filing portal, the Appellant inadvertently filed a fresh appeal for the same Assessment Year 2021-22 on 20 December 2024, vide Acknowledgement No. 1800005207, bearing Appeal
No. ITA 5914/DEL/2024. A copy of the acknowledgement for this appeal is enclosed as Annexure 2. In light of the above, the Appellant respectfully seeks the kind leave of the Hon'ble ITAT to permit the withdrawal of the defective appeal bearing Appeal
No. ITA 5846/DEL/2024. This withdrawal is being sought without prejudice to the rights of the Appellant in respect of the fresh appeal filed bearing
Appeal No. ITA 5914/DEL/2024 on the same issue.
We would be grateful for Your Honors kind consideration of our request.”
We shall be pleased to provide any further information/clarification to that Hon'ble ITAT may further require in this regard.”
The Ld. CIT-DR expressed no objection against withdrawal of the appeal by the assessee.
In view of the foregoing; the present appeal filed by the assessee is dismissed as withdrawn. Order pronounced in the open Court on 28.08.2025. (SUDHIR PAREEK) (MANISH AGARWAL) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated:28.08.2025
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Cosmo First Ltd. vs. DCIT